When Are Quarterly Taxes Due? — 2026 Deadlines and Calendar
Quarterly estimated tax payments follow a specific schedule set by the IRS. Missing a deadline triggers an underpayment penalty — even if you eventually pay the full amount with your annual return. Here are all four deadlines for 2026 and tips for staying on track.
Calculate how much you need to pay each quarter with the Quarterly Tax Calculator.
2026 Quarterly Tax Deadlines
| Quarter | Income Earned | Due Date | Notes |
|---|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 (Tue) | Also the annual return deadline |
| Q2 | Apr 1 – May 31, 2026 | June 15, 2026 (Mon) | Only covers 2 months |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 (Tue) | |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 (Fri) | Can skip if you file return by Jan 31 |
If a deadline falls on a weekend or federal holiday, the due date moves to the next business day. For 2026, all four dates fall on weekdays.
The Unequal Quarters
One quirk that catches people off guard: the quarters aren't equal time periods.
| Quarter | Months Covered | Days |
|---|---|---|
| Q1 | January – March | 90 |
| Q2 | April – May | 61 |
| Q3 | June – August | 92 |
| Q4 | September – December | 122 |
Q2 covers only two months, and Q4 covers four. If your income is uneven throughout the year (common for freelancers), you can use the annualized installment method (Form 2210, Schedule AI) to calculate payments based on income earned in each period rather than dividing evenly by four.
How to Pay
| Method | Processing Time | Fee |
|---|---|---|
| IRS Direct Pay (irs.gov/directpay) | Same day | Free |
| EFTPS (Electronic Federal Tax Payment System) | 1 business day | Free |
| IRS2Go app | Same day | Free |
| Credit or debit card | Same day | 1.85–1.98% fee (credit); $2.20 flat (debit) |
| Check by mail (Form 1040-ES voucher) | 1–2 weeks | Free (cost of stamp) |
Best option: IRS Direct Pay or EFTPS. Both are free, fast, and give you a confirmation number for your records. EFTPS requires enrollment (takes 5–7 business days for PIN), so sign up now if you haven't already.
Setting Up Reminders
Don't rely on memory. Set recurring reminders:
| Method | How |
|---|---|
| Phone calendar | Set recurring events 1 week before each deadline |
| EFTPS scheduled payments | Schedule all 4 payments in advance |
| Accounting software | QuickBooks, FreshBooks auto-calculate and remind |
| IRS Direct Pay | Supports scheduling payments up to 365 days ahead |
The best system: calculate your annual estimated payment in January, divide by 4, and schedule all four payments through EFTPS or Direct Pay. Then adjust in September if your income is significantly different than expected.
What If You Miss a Deadline?
Pay as soon as possible. The underpayment penalty accrues from the missed due date until the payment is received. The sooner you pay, the smaller the penalty.
| Days Late | Approximate Penalty (on $2,500 payment) |
|---|---|
| 1 week | ~$4 |
| 1 month | ~$17 |
| 3 months | ~$50 |
| Until April 15 filing | $50–$200 (depends on quarter missed) |
The penalty rate equals the federal short-term rate plus 3 percentage points, applied quarterly. As of 2026, that's roughly 8%.
For understanding the calculation method, see Quarterly Estimated Tax Payments — Complete Guide. For penalty details, read Estimated Tax Penalty — How to Avoid It. And for the safe harbor rules that prevent penalties, check Safe Harbor Rule — Avoid Underpayment.
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